Decree 245/2026/NĐ-CP of the Ministry of Finance

 

 

DECREE

Extension of the deadline for paying value-added tax, corporate income tax,
personal income tax, and land rental fees in 2026

 

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Tax Administration No. 38/2019/QH14 amended and supplemented by Law No. 56/2024/QH15;

At the proposal of the Minister of Finance;

The Government issues this Decree extending the deadlines for paying value-added tax, corporate income tax, personal income tax, and land rental fees in 2026.

Article 1. Scope of Regulation and Applicability

Article 1. This Decree stipulates the extension of the deadlines for paying value-added tax, corporate income tax, personal income tax, and land rental fees in 2026.

Article 2. The subjects to which this Decree applies include:

a) Enterprises, organizations (including branches and affiliated units that file value-added tax and corporate income tax separately with the directly managing tax authority), households, individuals, business households, individual businesses engaged in production and business activities in economic sectors and fields specified in Appendix I attached hereto and which have generated value-added tax, corporate income tax, personal income tax, or land rental fees subject to extension as provided for in Article 2 of this Decree;

b) Small and medium-sized enterprises as defined under the Law on Support for Small and Medium-Sized Enterprises 2017 and Decree No. 80/2021/NĐ-CP dated August 26, 2021 of the Government detailing certain provisions of the Law on Support for Small and Medium-Sized Enterprises, including branches and affiliated units that file value-added tax and corporate income tax separately with the directly managing tax authority, which have generated value-added tax, corporate income tax, or land rental fees subject to extension as provided for in Article 2 of this Decree.

Article 2. Extension period

Clause 1. The maximum extension period for paying value-added tax (including allocated value-added tax and value-added tax payable upon occurrence) is five months.

The maximum extension period for paying personal income tax of business households and individual businesses is five months.

Specifically as follows:

a) For the May 2026 tax period, the latest date for payment is November 20, 2026;

b) For the June, July, August, and September 2026 tax periods, the latest date for payment is December 21, 2026;

c) For the second quarter 2026 tax period, the latest date for payment is November 2, 2026;

d) For the third quarter 2026 tax period, the latest date for payment is December 30, 2026.

This provision does not apply to value-added tax at the import stage.

Clause 2. The extension period for provisional corporate income tax payments for the second quarter of 2026 is three months; the extension period for provisional corporate income tax payments for the third quarter of 2026 is two months, specifically as follows:

a) Provisional corporate income tax payments for the second quarter of 2026 must be paid no later than November 2, 2026;

b) Provisional corporate income tax payments for the third quarter of 2026 must be paid no later than December 30, 2026.

Clause 3. The extension period for 50% of the land rental fees due for payment in 2026 is five months, specifically as follows:

a) For 50% of the land rental fees due for payment in 2026 (which is the first installment of land rental fees payable in 2026) of taxpayers who lease land directly from the State pursuant to Decisions or Contracts issued by competent state authorities in the form of annual land rental fee payments: the deadline for paying the land rental fees is extended to November 2, 2026;

b) The provision in point a of this clause applies even if the taxpayer has multiple Decisions or Contracts for direct land leasing from the State and engages in various production and business activities, including those in economic sectors and fields specified in Appendix I attached hereto.

Clause 4. In cases where taxpayers submit supplementary tax declaration forms for the tax periods subject to extension, resulting in increased amounts due and submitted to the tax authority before the extended deadline, the extended tax includes the additional amount due from the supplementary declaration. If taxpayers submit supplementary tax declaration forms for the tax periods subject to extension after the extended deadline, they will not be granted an extension for the additional amount due from the supplementary declaration.

Clause 5. In cases where enterprises, organizations, business households, or individual businesses engage in production and business activities in multiple economic sectors, including those in economic sectors and fields specified in Appendix I attached hereto, enterprises, organizations, business households, or individual businesses shall be granted an extension for the entire amount of value-added tax, corporate income tax, and personal income tax payable as provided for in this Decree.

Article 3. Procedure for Extension Implementation

1. The taxpayer shall declare and submit Value Added Tax Returns and Personal Income Tax Returns on a monthly or quarterly basis as prescribed by current tax management laws but shall not be required to pay the Value Added Tax and Personal Income Tax due for periods extended pursuant to Article 2 of this Decree.

2. The taxpayer directly declares and submits taxes to the tax authority within the scope of extension by submitting the Request for Tax Payment Extension and Land Rent Payment Extension Document (hereinafter referred to as the Request for Extension) for the first time or to replace it when errors are discovered (by electronic means; sending paper copies directly to the tax authority or sending through postal services) according to Form II attached to this Decree, once for all outstanding taxes and land rent payments arising from the extended tax periods together with the submission of the monthly tax declaration form (or quarterly) as prescribed by tax management laws. In case the Request for Extension is not submitted at the same time as the monthly tax declaration (or quarterly), the latest submission date is November 2, 2026.

The tax authority bases on the received Request for Extension to implement the extension for all taxes and land rents subject to extension arising from the tax periods stipulated in this Decree, including those periods occurring before the taxpayer submits the Request for Extension.

Where the taxpayer has extensions applicable to multiple areas under different tax authorities' jurisdiction, the direct managing tax authority of the taxpayer is responsible for transmitting information about the Request for Extension to relevant tax authorities.

3. If the taxpayer submits the Request for Extension to the tax authority after November 2, 2026, they will not be eligible for the tax and land rent payment extension as provided in this Decree.

4. The taxpayer must deposit the extended tax and land rent amounts into the state budget no later than the deadline specified in Article 2 of this Decree.

5. The tax authority automatically updates the extended tax and land rent payment deadlines for each declaration period of the taxpayer based on tax registration data, tax declaration forms, the Request for Extension, tax obligation management information, and land rent management information, including additional taxes due from supplementary declarations under Clause 4 of Article 2 of this Decree. The tax authority does not need to notify the taxpayer of the acceptance of the tax and land rent payment extension.

In the event that during the extension period, the tax authority determines that the taxpayer does not qualify for the extension, the tax authority will issue a notice to the taxpayer regarding the non-extension and the taxpayer must deposit the full amount of taxes, land rents, and late payment penalties incurred during the extension period into the state budget. After the expiration of the extension period, if competent authorities discover through inspection and audit that the taxpayer does not qualify for the tax and land rent payment extension as stipulated in this Decree, the taxpayer must deposit the remaining land rent, fines, and late payment penalties into the state budget.

6. For investors of construction projects funded by state budget funds, payments from the state budget for basic construction projects under Official Development Assistance (ODA) projects subject to Value Added Tax, when processing payments with the State Treasury, must attach a notification from the tax authority confirming receipt of the Request for Extension from the contractor or the Request for Extension stamped by the tax authority. The State Treasury will base its actions on the documents submitted by the investor without withholding Value Added Tax during the extension period. Upon expiration of the extension period, the contractor must fully pay the extended taxes as prescribed.

Article 4. Handling of Late Payment Penalties

No late payment penalties shall be calculated for tax amounts and land lease fees that have been extended within the period of the extended payment deadline (including cases where the taxpayer submits a request for extension to the tax authority after having filed the tax declaration as stipulated in Clause 2, Article 3 of this Decree; cases where the taxpayer supplements their declaration to increase the amount payable for the tax period being extended; and cases where the competent authority determines through inspection or audit that the taxpayer has an increased amount payable for the extended tax periods). If the Tax Management Information System has already calculated late payment penalties for the tax amounts and land lease fees eligible for extension, the tax authority shall adjust and cancel the calculated late payment penalties during the extension period according to regulations.

Article 5. Implementation and Effectiveness

1. This Decree takes effect from the date of issuance until December 30, 2026. After the extension period provided for in this Decree, the deadlines for tax payments and land lease fees shall be implemented in accordance with the laws on tax management.

2. In cases where taxpayers have paid the taxes and land lease fees subject to extension as stipulated in Article 2 of this Decree before this Decree takes effect, there will be no adjustment made.

3. The Ministry of Finance is responsible for directing, organizing the implementation, and resolving issues arising during the implementation of this Decree. The Ministers, Heads of ministerial-level agencies, Chairpersons of provincial People's Committees, centrally-administered city People's Committees, and related enterprises, organizations, households, business households, and individuals are responsible for implementing this Decree.

 

 

Appendix I

LIST OF ECONOMIC SECTORS AND AREAS ELIGIBLE FOR EXTENSION OF PAYMENT DEADLINES FOR TAXES AND LAND LEASE FEES

(Attached to Decree No. 245/2026/NĐ-CP dated June 27, 2026 issued by the Government)

 

I. List of economic sectors and areas

1. Agriculture, forestry, and fisheries.

2. Food production and processing.

3. Textile manufacturing.

4. Garment production.

5. Leather production and related products.

6. Wood processing and wood product manufacturing (excluding beds, wardrobes, tables, chairs); straw, rice straw, and woven material product manufacturing.

7. Paper and paper product manufacturing.

8. Rubber and plastic product manufacturing.

9. Manufacturing of non-metallic mineral products.

10. Metal product manufacturing.

11. Mechanical processing; metal surface treatment and coating.

12. Electronic product, computer, and optical product manufacturing.

13. Automobile and other motor vehicle manufacturing.

14. Bed, wardrobe, table, chair manufacturing.

15. Construction.

16. Transportation and warehousing.

17. Accommodation and food services.

18. Education and training.

19. Health care and social assistance activities.

20. Real estate trading activities.

21. Labor service and employment activities.

22. Travel agency operations, tour sales, and other tourism-related activities.

23. Artistic creation and performance activities.

24. Library, archive, museum, and other cultural activities.

25. Sports, leisure, and entertainment activities.

26. Film exhibition activities.

27. Priority-developed supporting industrial product manufacturing.

28. Key mechanical product manufacturing.

29. Publishing activities.

30. Film, video, television program, audio recording, and music publishing production activities.

31. Broadcasting, telecommunications, and other content distribution activities.

32. Computer programming, consulting services, and related activities.

33. Information technology infrastructure, data processing, storage, and related information services.

34. Crude oil and natural gas extraction (no extension for corporate income tax on crude oil, condensate, and natural gas collected under agreements or contracts).

35. Mining support service activities.

36. Beverage manufacturing.

37. Printing and copying various types of records.

38. Coke and refined petroleum product manufacturing.

39. Chemical product and chemical manufacturing.

40. Iron and steel product manufacturing (excluding machinery and equipment).

41. Motorcycle and bicycle manufacturing.

42. Machinery and equipment repair, maintenance, and installation.

43. Sewage and wastewater treatment.

II. Determination of Economic Sectors and Areas Specified in Section I

1. The list of economic sectors specified in Section I is determined according to Decision No. 36/2025/QĐ-TTg dated September 29, 2025 of the Prime Minister on the establishment of the Vietnamese economic sector system. The sub-sectors listed in Appendix I attached to Decision No. 36/2025/QĐ-TTg include five levels, and the determination of economic sectors follows the principle that if the named economic sector belongs to level 1, the economic sector subject to the extension provision includes all sub-sectors at levels 2, 3, 4, and 5 of level 1; if it belongs to level 2, the economic sector subject to the extension provision includes all sub-sectors at levels 3, 4, and 5 of level 2; if it belongs to level 3, the economic sector subject to the extension provision includes all sub-sectors at levels 4 and 5 of level 3; if it belongs to level 4, the economic sector subject to the extension provision includes all sub-sectors at level 5 of level 4.

2. Priority-developed supporting industrial products mentioned in Point 27 of Section I are determined according to Decree No. 111/2015/NĐ-CP dated November 3, 2015 of the Government on the development of supporting industries (amended and supplemented by Decree No. 205/2025/NĐ-CP dated July 14, 2025).

3. Key mechanical products mentioned in Point 28 of Section I are determined according to Decision No. 319/QĐ-TTg dated March 15, 2018 of the Prime Minister approving the Strategy for the Development of the Mechanical Industry in Vietnam until 2025, with a vision to 2035.

Seal Registration Certificate

(Attached to Decree No. 245/2026/NĐ-CP dated June 27, 2026 issued by the Government)

 

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

______________________

 

REQUEST FOR EXTENSION OF TAX AND LAND LEASE FEE PAYMENTS

□ First time □ Replacement

Respectfully submitted to: Tax authority...

 

[01] Name of taxpayer:...

[02] Tax code:

[03] Address:...

[04] Phone number:...

[05] Name of tax agent (if any):...

[06] Tax code:

[07] Type of tax requested for extension:

□ a) Value-added tax

□ b) Corporate income tax

□ c) Personal income tax of households engaged in business operations, individuals engaged in business operations

□ d) Land rental fees (specify in detail the address of each rented land plot subject to extension of land rental fees)

- Plot 1 pursuant to Decision/Contract number..., day.../.../...

- Plot 2 pursuant to Decision/Contract number..., day.../.../...

[08] Cases eligible for extension:

I. SMALL AND MICRO ENTERPRISES

□ 1. Small enterprises:

 

□ 2. Micro enterprises:

 

II. ENTERPRISES, ORGANIZATIONS, HOUSEHOLDS ENGAGED IN BUSINESS OPERATIONS, INDIVIDUALS ACTIVELY ENGAGED IN THE FOLLOWING SECTORS:

□ 1. Agriculture, forestry, and aquaculture;

□ 2. Food production and processing; □ 3. Textile manufacturing; □ 4. Garment production;

□ 5. Leather production and related products; □ 6. Wood processing and production of wood, bamboo, rattan products (excluding beds, cabinets, tables, chairs); production of straw, reed products and woven materials; □ 7. Paper and paper product production; □ 8. Production of rubber and plastic products; □ 9. Production of non-metallic mineral products; □ 10. Metal production; □ 11. Mechanical processing; metal treatment and coating; □ 12. Electronic product, computer, and optical product manufacturing; □ 13. Automobile and other motor vehicle manufacturing; □ 14. Bed, cabinet, table, chair production;

□ 15. Construction;

□ 16. Transportation and warehousing; □ 17. Accommodation and food services; □ 18. Education and training; □ 19. Healthcare and social assistance activities; □ 20. Real estate business activities; □ 21. Labor service and employment activities; □ 22. Travel agency activities, tour operation, and other tourism-related activities;

□ 23. Artistic creation and performance activities; □ 24. Library, archive, museum activities, and other cultural activities; □ 25. Sports, recreation, and entertainment activities;

□ 26. Film exhibition activities;

□ 27. Priority-developed supporting industrial product manufacturing;

□ 28. Key mechanical product manufacturing;

□ 29. Publishing activities; □ 30. Film, video, television program, audio recording, and music publishing production activities;

□ 31. Broadcasting, content distribution, and programming construction activities;

□ 32. Computer programming, consulting services, and related activities;

□ 33. Information technology infrastructure, data processing, storage, and related information services;

□ 34. Crude oil and natural gas extraction (extension not applicable for corporate income tax on crude oil, condensate, and natural gas collected under agreements and contracts);

□ 35. Mining support service activities;

□ 36. Beverage production;

□ 37. Printing and copying various types of records;

□ 38. Coke and refined petroleum product production;

□ 39. Chemical and chemical product manufacturing;

□ 40. Manufacture of products from iron and steel (excluding machinery and equipment);

□ 41. Motorcycle and bicycle manufacturing;

□ 42. Repair, maintenance, and installation of machinery and equipment;

□ 43. Drainage and wastewater treatment.

I hereby certify that the information declared above is accurate and assume legal responsibility for the information provided; I commit to paying the full amount of tax within the extended payment deadline.

 

Remarks

- Part I: NNT self-determines according to the provisions of the Law on Support for Small and Medium Enterprises 2017 and Decree No. 80/2021/ND-CP dated August 26, 2021 of the Government detailing certain provisions of the Law on Support for Small and Medium Enterprises.

- Part II: NNT self-determines according to the provisions of Decision No. 36/2025/QĐ-TTg dated September 29, 2025; Decree No. 111/2015/ND-CP dated November 3, 2015 of the Government (amended and supplemented by Decree No. 205/2025/ND-CP dated July 14, 2025); Decision No. 319/QĐ-TTg dated March 15, 2018 of the Prime Minister.

- The request for extension of tax payment and land rental fee submission shall be sent only once to the direct tax management authority for the entire amount of taxes and land rental fees arising from the extended tax periods. The taxpayer may choose the following methods of submission:

+ Taxpayer submits via electronic means to the tax authority's online portal.

+ Taxpayer submits directly to the tax authority or through postal services.